| Sections | Title | Page |
| A | Basic Principles | A-1 |
| B | Miscellaneous Issues | B-1 |
| C | Example Accounting Entries | C-1 |
| D | Purchasing | D-1 |
| E | Budgeting | E-1 |
| F | Activity Funds | F-1 |
| G | Fixed Assets | G-1 |
| H | Basic Coding Systems | H-1 |
| I | Fund and Accounting Group | I-1 |
| J | Balance Sheet Coding | J-1 |
| K | Revenue Coding | K-1 |
| L | “Unused at this time.” | L-1 |
| M1 | Expenditure Function Codes | M-1 |
| M2 | Expenditure Object Codes | M-2 |
| N | Financial Statements | N-1 |
| O | Terminology | O-1 |
| P | Listing of Statutes | P-1 |
